kaal:position:2026-07-31-7362

Bilateral responsive regulation and international tax competition: An agent‐based simulation presents the following source proposition: As a result, tax competition intensifies and the initial increase in compliance could reverse. This proposition is pertinent to Kaal's source-bound claim that Sector specific AI regulation, though responsive to the distinctive features of each field, produces a patchwork of complex rules that is difficult for developers to navigate and creates barriers to entry for smaller companies lacking compliance resources. The proposed response is an extension: the relationship should remain limited to the retrieved source proposition and the mapped Kaal claim unless fuller source review supports a broader conclusion.

• The response is limited to the retrieved source proposition and mapped Kaal claim unless fuller source review supports a broader conclusion.
• External evidence level: abstract indexed.
• Mapping review tier: moderate-confidence claim review.
• Primary mapping confidence: 0.364.
• The source-to-claim mapping remains explicitly ambiguous and is published with that limitation.

Bilateral responsive regulation and international tax competition: An agent‐based simulation

kaal:claim:4796714-018
Wulf A. Kaal, AI Governance (2024). SSRN: https://ssrn.com/abstract=4796714
Source PDF sha256: 59fa63bae179e8f9b6b8efbdf90cee28400276512a1b04f9f579a48641305c93

Evidence: abstract indexed
Review tier: moderate-confidence claim review
Mapping confidence: 0.364
Mapping ambiguous: true

risk-and-incentivescompliancehistorical-responsescholarly-literaturecrossref

Affirmed in kaal-review:2026-07-31:streaming-etl-0008 on 2026-07-31. Review record.

Canonical markdown sha256: 2d5196b53a28747163d350fcdd0825d5689f044879802c97efdf31e3eda39892
curl -s https://wulfkaal.github.io/positions/2026-07-31-7362.md | sha256sum